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Tax Credits

Dáil Éireann Debate, Thursday - 21 January 2016

Thursday, 21 January 2016

Ceisteanna (49)

Robert Troy

Ceist:

49. Deputy Robert Troy asked the Minister for Finance to ensure that a person (details supplied) in County Westmeath is given the single parent tax credit. [2615/16]

Amharc ar fhreagra

Freagraí scríofa

The One Parent Family Credit ceased with effect from 31 December 2013 and was replaced by the Single Person Child Carer Credit (SPCCC).

The SPCCC is only granted to a primary claimant who has a qualifying child residing with him or her for the whole or greater part of a tax year (i.e. a period in excess of six months).  A secondary claimant is not granted the credit unless the primary claimant is entitled to the credit in the first instance and relinquishes it. Therefore, in circumstances where a mother, who is the primary claimant, remarries, she would no longer be entitled to the credit and, therefore could not relinquish it.  In such cases,  the father would not be entitled to the credit.

It is possible for a father to claim the credit as the primary claimant but only where either:

- the child resides with him for the greater part of the year (a period in excess of six months), or

- custody is shared on foot of a Court Order, the child resides with each parent for an equal part of the year, and the father is entitled to child benefit in respect of the child.

The person concerned should contact his local Revenue office if he wishes to claim the credit and will need to provide relevant information (as set out above) to establish his entitlement.

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